TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

arm's length adjustment [1 record]

Record 1 2017-01-05

English

Subject field(s)
  • Taxation
OBS

arm's length adjustment; intra-group adjustment: terms extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.

French

Domaine(s)
  • Fiscalité
OBS

Souvent afin d'imposer séparément les différents membres d'un groupe de sociétés comme s'ils n'avaient aucun lien entre eux dans le cadre de la détermination des prix de transfert.

OBS

ajustement intragroupe : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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